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GST MAGAZINE UPDATE MONTH OF JUNE 2021 || ONLINE PUBLICATION- 18.06.2021

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GST MAGAZINE UPDATE MONTH OF JUNE 2021 || ONLINE PUBLICATION- 18.06.2021
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📋 Key Publication Details

Publisher
Legal Tax Guru Publications
Edition
2025 Edition
Total Pages
450 Pages
Binding / Format
Paperback
Language
English & Hindi Digest
ISBN / Code
978-93-89088164
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GST MAGAZINE UPDATE MONTH OF JUNE 2021 || ONLINE PUBLICATION- 18.06.2021

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S.No

CONTENTS

Page No.

1.

Important GST Due Date Calendar with 

  • For the registered persons who have failed to furnish the return in FORM GSTR-3B, for the months /quarter of July, 2017 to April, 2021, by the due date:
  • For the tax period of June, 2021 onwards or quarter ending June, 2021 onwards
  • Form GSTR 3B: Due dates, Tax payment, Late Fee and Interest
4-10

2.

Fifth Amendment, 2021 to CGST Rules 2017

  • Notification No. 27/2021 – Central Tax - Dated- 1st June, 2021 
11
3.

Article on composition scheme-Amended up to 01.06.2021 

  • Introduction
  • The Turnover Limit for the Composition Levy
  • Persons not entitled to avail composition scheme
  •  Composition Scheme. Tax Rate
  • After- 01.04.2019 (Composition Scheme & Presumptive Scheme)
  • What Happened Turnover during a financial year exceeds the limit (CGST Section 10 (3))
  • CGST Section 10 (5)
  • Billing
  •  Palace of Supply
  •  E-Commerce Operator
  • Input Tax Credit and Restriction of collection of tax
  • Payment of Tax
  • Filling of return
  • Important Due Dates and Form
  •  Penalty for delay filing of GSTR 4/CMP-08
12-23
4.

Important Case Laws/ Advance Ruling by AUTHORITY ON ADVANCE RULINGS- Month of June-2021

  • In re Udupi Nirmithi Kendra (GST AAR Karnataka):-Authority for advance rulings explains Requirement of TDS under Sec. 51 of CGST Act 2017-
  • In re M/s Wave Colour Techniks (GST AAR Karnataka):- GST on Machinery used for processing & packing of raisins & sold to framers & farmer clusters- 
24-25
5.

Case Name law: - Vennapusa Venkata Subba Reddy Vs Union of India

  • Fake GST invoices case: High court ask petitioner to approach Court of Special Judge for Economic Offences
26-31
 

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Magazine on GST Update  (LTG Publication Pvt Ltd) is a monthly magazine of www.legaltaxguru.com, a premier website for Tax and Legal Update in India. It is drafted by the experts in this region to help common man, professionals, students, Businessman etc. to explain, this highly technical law. A Complete Magazine on GST

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  • Due Date Compliance Calendar
  • Important Notification & Circulars issued on GST
  • Articles on GST
  • Frequently Asked Questions on GST
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About This Publication

GST MAGAZINE UPDATE MONTH OF JUNE 2021 || ONLINE PUBLICATION- 18.06.2021 provides comprehensive judicial commentaries, High Court and Supreme Court landmark rulings, CBIC/CBDT notifications, and direct practical guidance for Tax Advocates, Chartered Accountants, and Corporate Counsel.

Key Highlights & Practice Areas Covered

  • Detailed GST Due Date Calendar and compliance checklists for timely return filings.
  • Analysis of high-stake judicial pronouncements by High Courts & Appellate Authorities for Advance Ruling (AAR).
  • Section-wise commentaries on statutory amendments, Input Tax Credit (ITC) restrictions, and penalty mitigation.
  • Corporate fraud defense, PMLA jurisprudence, and prosecution provisions under direct & indirect tax statutes.

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Compiled and vetted by senior tax litigators and chartered tax advisors at Legal Tax Guru Press. For editorial queries, corrections, or manuscript contributions, reach out to editorial@legaltaxguru.com.

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